RULE 3.1.2: DEFINITION OF SAMPLES AND SAMPLE COLLECTION

For the purposes of the provisions of the Complementary Rules for the application of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), in accordance with article 2, section II, Rule 7a, subsection d) of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación), the samples are the articles that due to their quantity, weight, volume or other presentation conditions indicate, without a doubt, that they can only be used to demonstrate merchandise or to place orders. They are considered to be in this assumption, the products, effects items and other goods, which meet the following requirements:

I. Its unit value does not exceed the equivalent in national currency to one dollar.

II. That they are marked, broken, perforated, or treated in a way that disqualifies them for sale or for any use other than that of samples. The relative mark must consist of the use of paint or ink that is clearly visible, legible, and permanent.

III. They are not contained in packaging for commercialization, except that said packaging is marked, broken or perforated according to the previous section.

IV. They are not difficult to identify merchandise that, due to its presentation in the form of powders, liquids or pharmaceutical forms, such as: pills, troches, tabloids, granules, tablets, capsules, grageas, require physical or chemical analysis or both, to know its composition, nature, origin and other characteristics necessary to determine its tariff classification.

For the purposes of this rule, a sample collection is the collection of samples that, due to their quantity, weight, volume, or other presentation conditions indicate, without a doubt, that they can only serve as samples.

For the purposes of this rule, in the case of samples of toys, the unit value of the same may be up to 50 (fifty dollars) or its equivalent in national currency and a maximum of two pieces of the same model may be imported, always compliance with the provisions of sections II and III of this rule.

The samples and sample collection referred to in this rule must be classified in tariff fraction and the commercial identification number 9801.00.01.00, submitted in the corresponding customs declaration (pedimento) the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22 and in no case may they be commercialized.

For the provisions of this rule, will not apply the provisions of article 59, section IV (LA: Art. 59) of the Law.

Law 59 -IV (LA: Art. 59), 106-II (LA: Art. 106), Law on General Import and Export Taxes (LIGIE) 2-II, General Rules of Foreign Trade (RGCE) Annex 22 (RGCE 2020: Anexo 22)